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The DGT states that a capital loss is attributable when the circumstances in Article 14.2 of the Personal Income Tax Law are met, and that the ownership of the loss must be attributed to the person holding the beneficial ownership of the investment.
Question posed: Possibility of computing a capital loss in the 2022 Personal Income Tax return and the ownership thereof.
La pérdida patrimonial por créditos vencidos y no cobrados se imputa cuando se adquiere eficacia una quita o cuando concluye el procedimiento concursal sin satisfacer el crédito. Respecto a la titularidad, la pérdida se atribuye a quien ostente la titularidad dominical de la inversión, pudiendo acreditarse que pertenece a la sociedad de gananciales mediante medios de prueba admitidos en Derecho. La Administración tributaria valorará la suficiencia de dichas pruebas para determinar la titularidad.
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